The standards for product G78V specify 5.9 direct labor-hours per unit at $13.00 per direct labor-hour. Last month 1,780 units of product 678V were produced using 10,550 direct labor-hours at a total direct labor wage cost of $133,220. Required: a. What was the labor rate variance for the month? b. What was the labor efficiency variance for the month? (Indicate the effect of each variance by selecting "F" for favorable, " U " for unfavorable, and "None" for no effect (li.e., zero variance). Input all amounts as positive values.)